shopping_cart

Your shopping cart is empty

Part IVA - How’s your postulate? paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

postulate
running cases - annihilating or reconstructing?
attempted refocusing of s.177D
new words leave 8 factors intact
words won’t fix some things
unit trend.

Author profile

David Marks QC CTA

David is a commercial Silk at the Queensland Bar, practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estate Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. David serves on the disciplinary panel of an international practitioner association. - Current at 26 June 2019

Click here to expand/collapse more articles by David W MARKS.

This was presented at 29th National Convention .

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $2,030.44

Individual sessions

Ethical conflicts and the tax practitioner
Author(s): Gino DAL PONT

Materials from this session:

Ethical conflicts and the tax practitioner paper

$75.00 non member price
shopping_cart Add to cart

Ethical conflicts and the tax practitioner presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Tax and financial reporting
Author(s): Jason de Boer

Materials from this session:

Tax and financial reporting paper

$75.00 non member price
shopping_cart Add to cart

Tax and financial reporting presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Independent review and dispute resolution
Author(s): Deborah HASTINGS

Materials from this session:

Independent review and dispute resolution paper

$0.00 non member price
file_download Download

Independent review and dispute resolution presentation

$0.00 non member price
file_download Download

Alternative dispute resolution and the Australian Taxation Office
Author(s): Judy SULLIVAN

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office paper

$0.00 non member price
file_download Download

Independent review and dispute resolution presentation

$0.00 non member price
file_download Download

Restructuring – Avoiding harm’s way
Author(s): Andrew SINCLAIR

Materials from this session:

Restructuring – Avoiding harm’s way paper

$75.00 non member price
shopping_cart Add to cart

Restructuring avoiding harm's way presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Strategies in business succession planning
Author(s): Matthew BURGESS, Patrick Ellwood

Materials from this session:

Strategies in business succession planning paper

$75.00 non member price
shopping_cart Add to cart

Business succession funding presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Structuring for the small business concessions: Getting it right from the start
Author(s): Richard J FRIEND

Materials from this session:

Structuring for the small business concessions: Getting it right from the start paper

$75.00 non member price
shopping_cart Add to cart

Structuring for the SB concessions: Getting it right from the start presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

E-commerce, cloud and cross-border transactions
Author(s): Spyros KOTSOPOULOS, Manisha Singh

Materials from this session:

E-commerce, cloud and cross-border transactions paper

$75.00 non member price
shopping_cart Add to cart

E-commerce, cloud and cross-border transactions presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Will your current approach to transfer pricing compliance meet the new legislative requirements?
Author(s): Paul BALKUS

Materials from this session:

Will your current approach to transfer pricing compliance meet the new legislative requirements? paper

$75.00 non member price
shopping_cart Add to cart

Will your current approach to transer pricing compliance meet the new legislative requirements? presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Recent cases
Author(s): Melanie BAKER

Materials from this session:

Recent cases paper

$75.00 non member price
shopping_cart Add to cart

Recent cases presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Do you (not just your clients) need to appoint a guardian as well as an attorney?
Author(s): Kate Hanslow

Materials from this session:

Do you (not just your clients) need to appoint a guardian as well as an attorney? paper

$75.00 non member price
shopping_cart Add to cart

Do you (not just your clients) need to appoint a guardian as well as an attorney? presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Establishing residence in the global village
Author(s): Mary Italiano, Katya KROTOVA, Tony UNDERHILL

Materials from this session:

Establishing residence in the global village paper

$75.00 non member price
shopping_cart Add to cart

Establishing residence in the global village presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Division 7A structuring - The contortionist
Author(s): Ron JORGENSEN

Materials from this session:

Division 7A structuring - The contortionist paper

$75.00 non member price
shopping_cart Add to cart

Division 7A - The Contortionist presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Trusts – The state of play
Author(s): Alexis KOKKINOS

Materials from this session:

Trusts – The state of play paper

$75.00 non member price
shopping_cart Add to cart

Trusts - The state of play presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

The penalty provisions and their administration: Living meaning or dead letter?
Author(s): Paul SOKOLOWSKI

Materials from this session:

The penalty provisions and their administration: Living meaning or dead letter? paper

$75.00 non member price
shopping_cart Add to cart

The penalty provisions and their administration: Living meaning or dead letter? presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Contractor/employee – Do we still care?
Author(s): Rebecca Johnson, Brent MURPHY

Materials from this session:

Contractor/employee – Do we still care? paper

$75.00 non member price
shopping_cart Add to cart

Employee versus contractor - Do we still care? presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

CGT discount and non-residents
Author(s): Gordon S COOPER

Materials from this session:

CGT discount and non-residents paper

$75.00 non member price
shopping_cart Add to cart

CGT discount and non-residents presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Utilising flexible share rights
Author(s): John Ioannou

Materials from this session:

Utilising flexible share rights paper

$75.00 non member price
shopping_cart Add to cart

Utilising flexible share rights presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Director penalty notices - Extended liabilities for directors
Author(s): Barry Hamilton

Materials from this session:

Director penalty notices - Extended liabilities for directors paper

$75.00 non member price
shopping_cart Add to cart

Director penalty notice - Extended liabilities for directors presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Reducing de facto death duties on the payment of superannuation death benefits to adult children
Author(s): Suzanne MACKENZIE

Materials from this session:

Reducing de facto death duties on the payment of superannuation death benefits to adult children paper

$75.00 non member price
shopping_cart Add to cart

Reducing de facto death duties presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Part IVA - How’s your postulate?
Author(s): David W MARKS

Materials from this session:

Part IVA - How’s your postulate? paper
(Currently Viewing)

$75.00 non member price
shopping_cart Add to cart

Part IVA – How's your postulate? presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Borrowing arrangements and SMSFs
Author(s): Paul BANISTER, Amy Tickle

Materials from this session:

Borrowing arrangements and SMSFs paper

$75.00 non member price
shopping_cart Add to cart

Limited recourse borrowing arrangements presentation

$15.00 non member price
shopping_cart Add to cart

Borrowing arrangements and SMSFs video

$121.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $168.80

Tax risks in acquiring an entity from a tax consolidated group
Author(s): Ian KELLOCK

Materials from this session:

Tax risks in acquiring an entity from a tax consolidated group paper

$75.00 non member price
shopping_cart Add to cart

Tax liabilities and consolidated groups presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Trusts and passing control – Trusts succession strategies
Author(s): Adam LEVIN

Materials from this session:

Trusts and passing control – Trusts succession strategies paper

$75.00 non member price
shopping_cart Add to cart

Trusts and passing control – Trust succession strategies presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

GST and property transactions
Author(s): Bastian Gasser, Shoba Kanniappan

Materials from this session:

GST and property transactions paper

$75.00 non member price
shopping_cart Add to cart

GST & property transactions presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Current issues with debt funding
Author(s): David ANDERSON, Tim SHERMAN

Materials from this session:

Current issues with debt funding paper

$75.00 non member price
shopping_cart Add to cart

Current issues with debt funding presentation

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $72.00

Tax deductibility of interest
Author(s): Simon STEWARD

Materials from this session:

Tax deductibility of interest presentation

$15.00 non member price
shopping_cart Add to cart

Tax deductibility of interest video

$121.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
shopping_cart Add all items to cart - $108.80

Commissioner's address
Author(s): Chris JORDAN

Materials from this session:

Commissioner's address video

$121.00 non member price
shopping_cart Add to cart

Further details about this event:

29th National Convention

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

About

About us

Our story

Partner with us

Working with us

Corporate responsibility

Contact

Contact us

Help

1300 829 338

tti@taxinstitute.com.au

State Office Contacts

Connect

Privacy, Copyright and Disclaimer | Code of professional conduct for members | Conditions of Use | Sitemap | Social Media
© 1996-2020 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Part IVA - How’s your postulate? paper

Author profile

David Marks QC CTA

More by David W MARKS

This was presented at 29th National Convention .

Individual sessions

Ethical conflicts and the tax practitioner

Materials from this session:

Ethical conflicts and the tax practitioner paper

Ethical conflicts and the tax practitioner presentation

Tax and financial reporting

Materials from this session:

Tax and financial reporting paper

Tax and financial reporting presentation

Independent review and dispute resolution

Materials from this session:

Independent review and dispute resolution paper

Independent review and dispute resolution presentation

Alternative dispute resolution and the Australian Taxation Office

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office paper

Independent review and dispute resolution presentation

Restructuring – Avoiding harm’s way

Materials from this session:

Restructuring – Avoiding harm’s way paper

Restructuring avoiding harm's way presentation

Strategies in business succession planning

Materials from this session:

Strategies in business succession planning paper

Business succession funding presentation

Structuring for the small business concessions: Getting it right from the start

Materials from this session:

Structuring for the small business concessions: Getting it right from the start paper

Structuring for the SB concessions: Getting it right from the start presentation

E-commerce, cloud and cross-border transactions

Materials from this session:

E-commerce, cloud and cross-border transactions paper

E-commerce, cloud and cross-border transactions presentation

Will your current approach to transfer pricing compliance meet the new legislative requirements?

Materials from this session:

Will your current approach to transfer pricing compliance meet the new legislative requirements? paper

Will your current approach to transer pricing compliance meet the new legislative requirements? presentation

Recent cases

Materials from this session:

Recent cases paper

Recent cases presentation

Do you (not just your clients) need to appoint a guardian as well as an attorney?

Materials from this session:

Do you (not just your clients) need to appoint a guardian as well as an attorney? paper

Do you (not just your clients) need to appoint a guardian as well as an attorney? presentation

Establishing residence in the global village

Materials from this session:

Establishing residence in the global village paper

Establishing residence in the global village presentation

Division 7A structuring - The contortionist

Materials from this session:

Division 7A structuring - The contortionist paper

Division 7A - The Contortionist presentation

Trusts – The state of play

Materials from this session:

Trusts – The state of play paper

Trusts - The state of play presentation

The penalty provisions and their administration: Living meaning or dead letter?

Materials from this session:

The penalty provisions and their administration: Living meaning or dead letter? paper

The penalty provisions and their administration: Living meaning or dead letter? presentation

Contractor/employee – Do we still care?

Materials from this session:

Contractor/employee – Do we still care? paper

Employee versus contractor - Do we still care? presentation

CGT discount and non-residents

Materials from this session:

CGT discount and non-residents paper

CGT discount and non-residents presentation

Utilising flexible share rights

Materials from this session:

Utilising flexible share rights paper

Utilising flexible share rights presentation

Director penalty notices - Extended liabilities for directors

Materials from this session: